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Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners

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References

1981Auditor size and audit quality5,862 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2006Audit Partner Tenure and Audit Quality969 cited
2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
2003The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing699 cited
2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
2000Auditor Industry Specialization and Market Segmentation: Evidence from Hong Kong471 cited
2003Audit Quality and the Pricing of Discretionary Accruals453 cited
2004Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing373 cited
2000THE IMPACT OF BOARD COMPOSITION AND OWNERSHIP ON AUDIT QUALITY: EVIDENCE FROM LARGE UK COMPANIES342 cited
2001The impact of commitment and moral reasoning on auditors' responses to social influence pressure287 cited
1999Pricing Initial Audit Engagements: A Test of Competing Theories280 cited
2002Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums post-Big 8 and Big 6 Mergers266 cited
2002Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review234 cited

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1999Are large auditors more accurate than small auditors?233 cited

1995The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies222 cited

Cited by

2017Education, Experience, and Audit Effort79 cited
2015The Association between Audit Partner Rotation and Audit Fees: Empirical Evidence from the Australian Market52 cited
2018Gender‐diverse audit partners and audit fee premium: The case of mandatory joint audit47 cited
2018Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing44 cited
2020Audit Partner Ethnicity and Salient Audit Phenomena40 cited
2020Archival research on audit partners: assessing the research field and recommendations for future research37 cited
2020Reputation Capital of Directorships and Demand for Audit Quality28 cited
2021The Effect of Engagement Auditors on Financial Statement Comparability26 cited
2021How do audit team industry and client‐specific experience impact audit effort and audit fees?25 cited
2020The Market Premium for Audit Partners with Big 4 Experience24 cited
2020Signing auditors’ foreign experience and audit pricing24 cited
2019IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?22 cited
2020Do seasoned industry specialists provide higher audit quality? A re-examination21 cited
2014Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City21 cited
2023Signing auditors' cultural background and debt financing costs20 cited
2024The Effect of Audit Partner Digitalization Expertise on Audit Fees20 cited